Greenhouse Gas Inventories (GHG Inventories) in Texas

A GHG inventory is a structured accounting of an organization’s greenhouse gas emissions—typically reported in metric tons of CO₂e (carbon dioxide equivalent)—over a defined reporting period. Most corporate inventories are organized into:

• Scope 1: Direct emissions from sources the company owns or controls (e.g., stationary combustion, fleet fuel use, certain process emissions).
• Scope 2: Indirect emissions from purchased electricity (and sometimes purchased steam/heat/cooling depending on the program).
• Scope 3: Other indirect value-chain emissions (e.g., purchased goods, transportation, waste, business travel).

Most inventories align with the GHG Protocol and/or ISO 14064-1 to ensure consistent boundaries, transparent calculations, and audit-ready reporting.

GHG inventories are commonly needed when an organization must answer “how much do we emit?” for a regulator, lender, customer, investor, or internal governance team. Typical triggers include regulatory applicability screening for large emission sources under EPA’s Greenhouse Gas Reporting Program (GHGRP), codified at 40 CFR Part 98, as well as facility or supplier reporting situations where thresholds such as 25,000 metric tons of CO₂e per year may be relevant depending on the source category. GHG inventories are also frequently requested during M&A, divestitures, or project finance when lenders or buyers need verified or verification-ready emissions baselines. They can support customer or investor ESG disclosures, especially when Scope 3 emissions are requested, and provide the foundation for decarbonization planning, including baseline year selection, target setting, and tracking emissions reductions over time.

ESE Partners builds GHG inventories that are comprehensive by design, while remaining practical for real-world operations and deal timelines. Our team starts quickly with clear data requests designed to minimize the burden on internal teams and keep schedules moving. We define right-sized inventory boundaries to avoid both overcalling and undercounting emissions, ensuring the results match the intended use. With Texas operations fluency across upstream, midstream, downstream, industrial, logistics, and real estate portfolios, ESE understands how emissions data is generated and where gaps commonly occur. We also prepare audit-ready documentation, including methods, emission factors, assumptions, and QA/QC procedures, tailored to each client’s reporting needs.

1. Define the objective (regulatory screening, ESG disclosure, target-setting, transaction support).
2. Set organizational boundaries (equity share vs. control approach; entities/facilities included).
3. Map emission sources by Scope 1, 2, and (as needed) Scope 3 categories.
4. Collect activity data (fuel, electricity, refrigerants, process data, mileage, throughput, etc.).
5. Calculate emissions using defensible methods and current emission factors; compile results in CO₂e.
6. QA/QC + reasonableness checks (completeness, unit conversions, anomaly review).
7. Deliverables: inventory summary, detailed calculation workbook, and (if needed) an Inventory Management Plan.

EPA GHGRP (40 CFR Part 98): Your GHG inventory approach may be shaped by the EPA Greenhouse Gas Reporting Program (GHGRP), the U.S. framework requiring annual reporting of GHG data and other relevant information from large emissions sources and certain suppliers. In many GHGRP contexts, 25,000 metric tons of CO₂e per year is a key applicability screening threshold, although requirements depend on the specific source category.

ISO 14064-1: For organization-level inventories, ISO 14064-1 provides a specification for quantifying and reporting greenhouse gas emissions and removals. It is commonly used to support consistent documentation, transparent methodologies, and third-party verification readiness.

GHG Protocol Corporate Standard: The GHG Protocol Corporate Standard is a widely used corporate accounting framework for Scope 1, Scope 2, and Scope 3 emissions. It is commonly referenced for voluntary disclosure, investor or customer requests, and broader ESG reporting, including Scope 2 location-based and market-based reporting concepts.

• Deal friction: buyer/lender follow-up questions, longer diligence cycles, expanded reps & warranties
• Disclosure risk: inconsistent ESG statements and reputational exposure when emissions change year-over-year without a clear basis
• Regulatory exposure: missed applicability or late identification of reporting obligations (where relevant)
• Poor capital decisions: reduction projects based on incomplete or mis-scoped baselines

Texas’ Most Trusted Environmental Experts – Comprehensive by Design

ESE Partners supports clients statewide with integrated environmental and sustainability services, so your GHG inventory is not just a standalone spreadsheet but a practical decision tool. Our Texas-first execution spans Houston, Dallas–Fort Worth, Austin, San Antonio, and statewide markets, backed by a deep due diligence and compliance bench serving commercial real estate, industrial, energy, and infrastructure clients. We provide clear, deal-focused communication that explains what matters, what does not, and what to do next, helping stakeholders use emissions data for reporting, financing, transactions, and planning. With scalable delivery from single facilities to multi-entity organizations, ESE builds GHG inventories that support both immediate needs and long-term strategy.